Prior to the year-end adjustment to record bad debt expense for 2014, the general ledger of Stickler Company included the following accounts and balances: Cash collections on accounts receivable during 2014 amounted to $450,000. Sales revenue during 2014 amounted to $800,000, of which 75% was on credit, and it was estimated that 2% of these credit sales made in 2014 would ultimately become uncollectible. 31) Determine the net realizable value of accounts receivable for the December 31, 2014 balance sheet